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All Journal JAM Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) SJEE (Scientific Journals of Economic Education) Jurnal Riset dan Pengabdian Interdisipliner
Dedy Djefris
Politeknik Negeri Padang
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak Pada UMKM Di Kota Solok Aziyah, Herlina; Djefris, Dedy; Andriani, Wiwik
SJEE (Scientific Journals of Economic Education) Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/sjee.v9i2.239

Abstract

This study is motivated by the limited research on the factors influencing tax compliance among Micro, Small, and Medium Enterprises (MSMEs), despite the significant impact of this phenomenon on state tax revenues and regional development sustainability. The purpose of this study is to analyze the influence of taxpayer awareness, tax knowledge, and education level on taxpayer compliance among MSME actors in Solok City. This research employed a quantitative approach with a survey design involving 365 MSME actors selected using purposive sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 26. The results revealed that taxpayer awareness and tax knowledge had a significant positive effect on taxpayer compliance, while education level had a significant negative effect on compliance. These findings are consistent with the Theory of Planned Behavior, which emphasizes the role of awareness and understanding in shaping compliance behavior, yet they also open new discussions on the role of education in tax compliance. The main conclusion of this study is the importance of enhancing awareness and understanding of taxation for MSME actors as a strategy to increase tax compliance. The implications of this research include theoretical contributions by enriching the literature on MSME taxpayer compliance and practical recommendations for the government and tax authorities to strengthen more targeted tax socialization and education programs. This study also opens opportunities for further research to explore other variables such as tax fairness perception, sanctions, and administrative convenience.
The Influence of Moral Reasoning, Collectivism, And Retaliation Against the Intention of Whistleblowing (A Case Study on Bank Nagari) Faradilla, Yosi Aunia; Djefris, Dedy; Surya, Firman; Santi, Elfitri
Economics, Business, Accounting & Society Review Vol. 2 No. 2 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i2.83

Abstract

Nowadays, the term whistleblowing has often been discussed in the wider community, it is because of the many acts of fraud that have been revealed both in companies and agencies. One of the fraud cases that often occurs is in the banking sector. This study aims to determine and analyze the influence of moral reasoning, collectivism, and retaliation on the intention of whistleblowing at PT Bank Nagari Padang Main Branch. The research method used is a quantitative approach. The population in this study is employees of PT Bank Nagari Main Branch of Padang. The sampling technique was carried out by purposive sampling method with a total of 135 respondents. The data collection in this study was using questionnaires distributed to employees of PT Bank Nagari Padang Main Branch. Data is processed using SPSS v.25 application. The results showed that moral reasoning had no effect on the intention to whistleblow, collectivism had a positive effect on the intention to whistleblow, and retaliation had a negative effect on the intention to whistleblow.
PERAN BIG DATA DAN AUDIT FORENSIK TERHADAP PENDETEKSIAN FRAUD Pratiwi, Suci Rosa; Surya, Firman; Djefris, Dedy
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.246

Abstract

The large number of fraud cases that occur is still a concern for many parties, so there is a need for action that can detect fraud. One effort that can be made to detect fraud is by utilizing technology through the role of big data. Apart from that, the use of forensic audit science can also be applied in an effort to detect fraud. This research aims to analyze the role of big data in forensic auditing, and this research was also carried out to analyze the role of big data and forensic auditing in fraud detection. The research method used is a survey method with a quantitative approach. The population of this study are auditors who work in Public Accounting Firms (KAP) which researchers can reach in DKI Jakarta, Pekanbaru and Surabaya. The type of data used is primary data and the sampling technique uses the snowball sampling technique with the number of respondents obtained being 132 respondents. Data collection was carried out by distributing questionnaires via Google Form which were distributed to auditors who worked at KAP. The data analysis method uses Structural Equation Modeling (SEM) with Partial Least Squares (PLS) technique. Data processing uses SmartPLS 3.0 software. The results of this research show that big data has a positive effect on forensic audits, big data has a positive effect on fraud detection, and forensic audits have no effect on fraud detection.
Pengaruh Beban Pajak, Profitabilitas, dan Perencanaan Pajak terhadap Manajemen Laba Sari, Yesi Permata; Handayani, Desi; Djefris, Dedy
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.372

Abstract

Earnings management is management's effort to increase or decrease company profits by choosing accounting policies that can be used. This study aims to examine and analyze the effect of deferred tax expense, current tax expense, profitability and tax planning on earnings management. The research method used is a quantitative approach with secondary data obtained from the idx.co.id website. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX). The sampling technique was carried out by purposive sampling method with total sample of 27 companies. Data is processed using the SPSS v.26 application. The results show that partially deferred tax expense has a negative effect on earnings management, current tax burden has a positive effect on earnings management, profitability has no leffect on earnings management and tax planning has a positive effect on earnings management. Simultaneously deferred tax expense, current tax burden, profitability and tax planning affect earnings management. It is hoped that this research can be used by users of financial statement in making decisions.
Literasi Keuangan Berbasis Nilai Islami: Membangun Generasi Mandiri dan Berdaya Saing Rosalina, Eka; Endrawati, Endrawati; Ramadhea Jr, Syafira; Oliyan, Fitra; Santi, Elfitri; Djefris, Dedy; Gustina, Gustina; Handayani, Desi
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i4.35477

Abstract

This community service activity by the Accounting Department of Padang State Polytechnic aims to integrate Islamic financial principles into financial literacy programs, with the hope of shaping a young generation that is not only financially savvy, but also grounded in Islamic moral values and ethics, because many students do not yet have a deep understanding of Islamic financial principles, including aspects of halal-haram and usury. In daily practice, students are often involved in transactions that do not align with Sharia principles, either due to a lack of knowledge or economic temptation. To overcome this problem, the community service team provided training to students at the Al-Ma'arif Bukittinggi Modern Islamic Boarding School, which focused on theoretical learning about Islamic finance, using methods such as lectures, group discussions, transaction simulations, quizzes, and periodic evaluations of Islamic financial literacy. As a result of this training, students' understanding increased by 8% from 46% to 54%, which means that this community service activity was able to foster and create a good understanding among students regarding financial practices in Islam.
Analisis Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Reporting Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Selama Tahun 2017-2020 Jihan Octani; Anda Dwiharyadi; Dedy Djefris
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.81 KB) | DOI: 10.30630/jabei.v1i1.9

Abstract

Penelitian ini bertujuan untuk menguji pengaruh fraud hexagon (stimulus, opportunity, rationalization, capability, ego, dan collusion) terhadap fraudulent financial reporting. Elemen stimulus diproksikan dengan financial target, financial stability, external pressure, dan personal financial need. Elemen opportunity diproksikan dengan ineffective monitoring, nature of industry, dan external auditor quality. Elemen rationalization diproksikan dengan change in auditor. Elemen capability diproksikan dengan change in director. Elemen ego diproksikan dengan frequent number of CEO’s picture, dan elemen collusion diproksikan dengan cooperation with government project. Populasi dalam penelitian ini adalah perusahaan sektor keuangan yang terdaftar di BEI selama tahun 2017-2020 dengan jumlah sampel adalah 156 data. Pengambilan sampel dilakukan dengan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi logistik. Hasil penelitian ini menunjukan bahwa financial stability berpengaruh positif terhadap fraudulent financial reporting, personal financial need dan frequent number of CEO’s picture berpengaruh negatif terhadap fraudulent financial reporting, sedangkan financial target, external pressure, ineffective monitoring, nature of industry, external auditor quality, change in auditor, change in director, dan cooperation with government project tidak berpengaruh terhadap fraudulent financial reporting.
Persepsi Mahasiswa Akuntansi Terhadap Pemilihan Karier Akuntan Publik Furqano Annasa Essera; Sukartini; Dedy Djefris
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.166 KB) | DOI: 10.30630/jabei.v1i1.15

Abstract

Penelitian ini dilakukan untuk mengetahui pengakuan profesional, nilai-nilai sosial dan lingkungan kerja terhadap persepsi mahasiswa akuntansi terhadap pemilihan karier akuntan publik. Penelitian ini dilakukan pada mahasiswa jurusan akuntansi di Politeknik Negeri Padang. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan menyebarkan kuesioner yang nantinya akan diberikan kepada responden merupakan kuesioner yang di dalamnya berisi sejumlah pertanyaan yang akan dijawab oleh responden. Mahasiswa tahun akhir Program Studi D-IV dan Program Studi D-III Akuntansi sebagai populasi dalam penelitian. Metode penentuan sampel yang digunakan adalah metode Purposive Sampling. Metode analisis data yang digunakan dalam penelitian ini menggunakan metode linier berganda analisis regresi. Berdasarkan hasil analisis SPSS 18.0, penelitian ini menunjukkan bahwa variabel pengakuan profesional berpengaruh positif terhadap persepsi mahasiswa akuntansi terhadap pemilihan karier akuntan publik. Variabel nilai- nilai sosial dan lingkungan kerja tidak berpengaruh terhadap persepsi mahasiswa akuntansi terhadap pemilihan karier akuntan publik.
Pengaruh Motivasi Pengetahuan Perpajakan, Pilihan Karir dan Peningkatan Kualitas Diri terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Brevet Pajak (Studi Kasus pada Mahasiswa Akuntansi Politeknik Negeri Padang) Hana Dwi Fani Ariska; Dedy Djefris; Dita Maretha Rissi
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (633.127 KB) | DOI: 10.30630/jabei.v1i1.19

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi pengetahuan perpajakan, pilihan karir, dan peningkatan kualitas diri terhadap minat mahasiswa untuk mengikuti brevet pajak. Penelitian ini dilakukan pada tahun 2021 pada mahasiswa Jurusan Akuntansi Politeknik Negeri Padang yang telah sepenuhnya menempuh mata kuliah Perpajakan. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan kuesioner sebagai instrumen penelitian. Jumlah sampel dalam penelitian ini sebanyak 131 orang. Hasil penelitian ini menunjukkan bahwa motivasi pengetahuan perpajakan, pilihan karir, dan peningkatan kualitas diri berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi untuk mengikuti brevet pajak. Hasil penelitian ini juga dapat memberikan masukan kepada mahasiswa akan pentingnya mengikuti brevet pajak sebagai bekal dalam memasuki dunia kerja.
Pengaruh Penerapan E-Filing, Sosialisasi Perpajakan Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Di Kota Padang Fariq Ananda Diratama; Dedy Djefris; Rangga Putra Ananto
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.818 KB) | DOI: 10.30630/jabei.v1i2.36

Abstract

Penelitian ini sendiri berlatar belakang untuk melihat bagiamanakah pengaruh dari penerapan e-filing dan perspektif wajib pajak terhadap penerapan sistem tersebut dan melihat apakah sosialisasi dan pengetahuan perpajakan dapat memberikan informasi dan pengetahuan yang cukup kepada wajib pajak sehingga dapat mempengaruhi kepatuhan wajib pajak. Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana pengaruh dari penerapan e-filing, sosialisasi perpajakan dan pengetahuan perpajakan terhadap kepatuhan wajib pajak. Pengukuran jumlah sampel penelitian menggunakan metode Quota Sampling. Sampel penelitian yang digunakan adalah sebanyak 100 wajib pajak dan KPP Pratama 1 Padang. Penelitian menggunakan data primer yang didapatkan dari responden dengan menyebarkan kuesioner secara langsung maupun online dengan menggunakan google form. Hasil akhir dari penelitian ini yaitu e-filing berpengaruh signifikan terhadap kepatuhan wajib pajak, sosialisasi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak dan pengetahuan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak.
PENGARUH PENGETAHUAN PAJAK, PENGHARGAAN FINANSIAL, DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA JURUSAN AKUNTANSI UNTUK BERKARIR DIBIDANG PERPAJAKAN Yolla Anjani; Sukartini Sukartini; Dedy Djefris
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.53

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh pengetahuan pajak, penghargaan finansial, dan pertimbangan pasar kerja terhadap minat berkarir dibidang perpajakan. Populasi pada penelitian ini adalah Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang angkatan 2018 prodi D4 Akuntansi dan angkatan 2019 prodi D3 Akuntansi. Metode pengumpulan sampel pada penelitian ini adalah secara non probabilitas yaitu convenience sampling. Pengumpulan data dalam penelitian ini menggunakan teknik pengumpulan data primer yang berupa kuesioner. Hasil penelitian ini menunjukkan bahwa penghargaan finansial dan pertimbangan pasar kerja berpengaruh positif terhadap minat mahasiswa akuntansi berkarir dibidang perpajakan. Penelitian ini membuktikan bahwa pengetahuan pajak memiliki pengaruh negatif terhadap minat mahasiswa akuntansi berkarir dibidang perpajakan.
Co-Authors Afridian Wirahadi Ahmad Ananto, Rangga Putra Anda Dwi Haryadi Anda Dwiharyadi Armel Yentifa Astri Anggraini Aziyah, Herlina Desi Handayani Dita Maretha Rissi Dyana, Putri Eka Rosalina Elfitri Santi Endrawati Fadhilah Al Usna Faradilla, Yosi Aunia Fariq Ananda Diratama Fauzan Misra Fitra Oliyan Frima, Rini Furqano Annasa Essera Gustina Gustina Hana Ariqah Hana Dwi Fani Ariska Humaira, Shirly Jihan Octani Josephine Sudiman Josephine Sudiman Nurwijayanti Pratiwi, Suci Rosa Rahmadona, Suci Reno Fithri Meuthia Sain, Muhammad Husain Sari, Yesi Permata Sukartini Syafira Ramadhea Jr Wiwik Andriani Yolla Anjani Zahara Zahara